{
  "url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-10",
  "json_url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-10.json",
  "legislation": "asp/2024/14",
  "legislation_title": "Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024",
  "legislation_url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024",
  "path": "section/10",
  "kind": "section",
  "number": "10",
  "heading": "Operators of sites",
  "text": "(1) For the purposes of this Part, the operators of a site are each of the following—\n(a) the person who occupies the site, and\n(b) if a person other than the occupier exercises control over aggregate on that site, that other person.\n(2) In subsection (1)(b), the reference to exercising control over aggregate on a site is a reference to doing any of the following—\n(a) winning aggregate from land at that site,\n(b) carrying out any excepted process at that site,\n(c) storing aggregate at that site.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 10 not in force at Royal Assent, see s. 64(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 10 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2024/14/section/10",
    "retrieved_at": "2026-10-29T20:12:04.335327+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}